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Risk reporting: A review of the literature and implications for future research✩

Author

Listed:
  • Tamer Elshandidy
  • Philip J. Shrives
  • Matt Bamber
  • Santhosh Abraham

Abstract

Keywords: Risk-reporting incentives and informativeness Mandatory and voluntary risk reporting Manual and automated content analysis

Suggested Citation

  • Tamer Elshandidy & Philip J. Shrives & Matt Bamber & Santhosh Abraham, 2018. "Risk reporting: A review of the literature and implications for future research✩," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 40(1), pages 54-82, January.
    • Handle: RePEc:eme:jalpps:j.acclit.2017.12.001
    DOI: 10.1016/j.acclit.2017.12.001
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Claudia Arena & Saverio Bozzolan & Claudia Imperatore, 2024. "Enhancing environmental reporting: A study on the role of narrative disclosure, firm‐ and country‐level incentives," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3414-3428, July.
    2. Hosseinniakani, Mahmoud & Overland, Conny & Samani, Niuosha, 2024. "Do key audit matters matter? Correspondence between auditor and management disclosures and the role of audit committees," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
    3. Maryam Firoozi & Sana Mohsni, 2023. "Cybersecurity disclosure in the banking industry: a comparative study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(4), pages 451-477, December.
    4. Jean Damascene Mvunabandi & Bomi Nomala & Ferina Marimuthu, 2024. "The Effect of Tax Avoidance and Tax Evasion on the Performance of South African Economy," International Journal of Economics and Financial Issues, Econjournals, vol. 14(1), pages 52-63, January.
    5. Elshandidy, Tamer & Ahmed, Yousry, 2023. "Stock price informativeness of risk disclosure: Does time orientation matter?," The Quarterly Review of Economics and Finance, Elsevier, vol. 89(C), pages 149-162.
    6. Mies, Michael, 2024. "Bank opacity, systemic risk and financial stability," Journal of Financial Stability, Elsevier, vol. 70(C).
    7. Elsayed, Mohamed & Elshandidy, Tamer & Ahmed, Yousry, 2023. "Is expanded auditor reporting meaningful? UK evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
    8. Jia, Jing & Li, Zhongtian, 2022. "Risk management committees and readability of risk management disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
    9. Wang, Sumingyue & Wang, Xinlu & Xu, Liang, 2023. "Debt maturity structure and the quality of risk disclosures," Journal of Corporate Finance, Elsevier, vol. 83(C).
    10. Elshandidy, Tamer & Kamel, Hany, 2024. "Tone of narrative disclosures and earnings management: UK evidence," Advances in accounting, Elsevier, vol. 64(C).
    11. David Silitonga & Aloysius Harry Mukti, 2023. "The Influence Of Organizational Culture On Company Performance With Disclosure Of Risk Management As An Intervening Variable (Empirical Study of Property and Insurance Companies listed on the Indonesi," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(3), pages 101-108, March.
    12. Ritika Gupta & Jacqueline Symss, 2023. "Does Corporate Governance Impact Risk Disclosure? An Empirical Analysis in the Indian Context," Indian Journal of Corporate Governance, , vol. 16(1), pages 9-27, June.
    13. Düsterhöft, Maximilian & Schiemann, Frank & Walther, Thomas, 2023. "Let’s talk about risk! Stock market effects of risk disclosure for European energy utilities," Energy Economics, Elsevier, vol. 125(C).

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